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This article is composed of three parts of Accounting System of South American Countries, for Free Trade Agreements for instances Mexico, Brazil and Argentine. Specially, the Accounting System is influenced by the Spanish Accounting System and Portuguese Accounting System. Generally, Accounting System is divided as three different area like Europe Countries, Latin America and Commonwealth England. After the Industrial revolution, CPA System of United States has been developed in accordance with the evolution of security market, for instance New York Stock Exchange. In Argentine, the Business Law is influenced by the Spanish and French Law System. In Brazil, the Business Law is influenced by the Portuguese Business Law System. Specially, Business Law and Accounting Books must be written by Portguese Language only, and forbidden by the Court, if it was written by any other language except Portguese Language. In Mexico, the Regulation of Company is influenced by the French Company Law of Variable Capital of 1867 year. Federal Government of Mexico is united by each state which owned his own Constitutional Law and Civil Law. The first business law was established in 1854 and it was succeeded by Spanish Business Law written by the scholar, Sainz de Andino. Second Business Law was amended in 1884, and third one was amended 1889. And Final Business Law was established and influenced by French and Italian Business Law.